INTERNATIONAL ADOPTION NET: Form 990, tax year 2011

View the entire original 990 at ProPublica ↗

Organization: INTERNATIONAL ADOPTION NET (EIN 84-1608994)
Tax period: 2011-01-01 to 2011-12-31
Filed: 2012-08-14
IRS object ID: 201222279349302257
Schema version: 2011v1.2
Source: Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header
Form 990
Schedule A
Schedule D
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Timestamp	2012-08-14T10:11:48-07:00	Timestamp
Tax Period End Date	2011-12-31	TaxPeriodEndDate

Preparer Firm PreparerFirm

Preparer Firm Business Name PreparerFirmBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	SEGAN BURL & CO PC	BusinessNameLine1

Preparer Firm US Address PreparerFirmUSAddress

Field	Value	IRS element (for citing)
Address Line1	240 JOSEPHINE ST SUITE 202	AddressLine1
City	DENVER	City
State	CO	State
ZIP Code	80206	ZIPCode

Field	Value	IRS element (for citing)
Return Type	990	ReturnType
Tax Period Begin Date	2011-01-01	TaxPeriodBeginDate

Filer Filer

Field	Value	IRS element (for citing)
EIN	841608994	EIN

Name Name

Field	Value	IRS element (for citing)
Business Name Line1	INTERNATIONAL ADOPTION NET	BusinessNameLine1

Field	Value	IRS element (for citing)
Name Control	INTE	NameControl
Phone	3036910808	Phone

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	7500 E ARAPAHOE RD	AddressLine1
City	ENGLEWOOD	City
State	CO	State
ZIP Code	80112	ZIPCode

Officer Officer

Field	Value	IRS element (for citing)
Name	JOAN STRAUSS	Name
Title	EXECUTIVE DIRECTOR	Title
Phone	3036910808	Phone
Date Signed	2012-05-14	DateSigned
Authorize Third Party	true	AuthorizeThirdParty

Preparer Preparer

Field	Value	IRS element (for citing)
Name	HARRY SEGAN	Name
Phone	3033339100	Phone

Field	Value	IRS element (for citing)
Tax Year	2011	TaxYear
Build TS	2016-02-24 21:20:13Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Address Change	X	AddressChange
Name Of Principal Officer Person	JOAN T STRAUSS	NameOfPrincipalOfficerPerson

Address Principal Officer US AddressPrincipalOfficerUS

Field	Value	IRS element (for citing)
Address Line1	47500 EARAPAHOE DR 250	AddressLine1
City	ENGLEWOOD	City
State	CO	State
ZIP Code	80112	ZIPCode

Field	Value	IRS element (for citing)
Gross Receipts	491982	GrossReceipts
Group Return For Affiliates	false	GroupReturnForAffiliates
Organization501c3	X	Organization501c3
Web Site	N/A	WebSite
Type Of Organization Corporation	X	TypeOfOrganizationCorporation
Year Formation	2002	YearFormation
State Legal Domicile	CO	StateLegalDomicile
Activity Or Mission Description	Facilitate International Adoptions from China and Ukraine and other countries	ActivityOrMissionDescription
Nbr Voting Members Governing Body	5	NbrVotingMembersGoverningBody
Nbr Independent Voting Members	5	NbrIndependentVotingMembers
Total Nbr Employees	13	TotalNbrEmployees
Total Nbr Volunteers	2	TotalNbrVolunteers
Total Gross UBI	22098	TotalGrossUBI
Contributions Grants Current Year	0	ContributionsGrantsCurrentYear
Program Service Revenue Prior Year	1057655	ProgramServiceRevenuePriorYear
Program Service Revenue CY	491982	ProgramServiceRevenueCY
Investment Income Prior Year	12078	InvestmentIncomePriorYear
Investment Income Current Year	0	InvestmentIncomeCurrentYear
Other Revenue Current Year	0	OtherRevenueCurrentYear
Total Revenue Prior Year	1069733	TotalRevenuePriorYear
Total Revenue Current Year	491982	TotalRevenueCurrentYear
Grants And Similar Amnts CY	3550	GrantsAndSimilarAmntsCY
Benefits Paid To Members CY	0	BenefitsPaidToMembersCY
Salaries Etc Prior Year	345966	SalariesEtcPriorYear
Salaries Etc Current Year	389404	SalariesEtcCurrentYear
Total Prof Fundrsng Exp CY	0	TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year	0	TotalFundrsngExpCurrentYear
Other Expense Prior Year	227004	OtherExpensePriorYear
Other Expenses Current Year	216126	OtherExpensesCurrentYear
Total Expenses Prior Year	572970	TotalExpensesPriorYear
Total Expenses Current Year	609080	TotalExpensesCurrentYear
Revenues Less Expenses Prior Year	496763	RevenuesLessExpensesPriorYear
Revenues Less Expenses CY	-117098	RevenuesLessExpensesCY
Total Assets BOY	1054415	TotalAssetsBOY
Total Assets EOY	915906	TotalAssetsEOY
Total Liabilities BOY	23644	TotalLiabilitiesBOY
Total Liabilities EOY	2233	TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY	1030771	NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY	913673	NetAssetsOrFundBalancesEOY
Info In Schedule O Part III	X	InfoInScheduleOPartIII
Mission Description	Facilitate International Adoptions from China and Ukraine and other countries	MissionDescription
Significant New Program Services	false	SignificantNewProgramServices
Significant Change	false	SignificantChange
Expense	374801	Expense
Revenue	491982	Revenue
Description	OFFERED ADOPTION COUNSELING TO PROSPECTIVE PARENTS IN PREPARATION OF MEETING THEIR OBLIGATIONSAS NEW PARENTS	Description
Total Program Service Expense	374801	TotalProgramServiceExpense
Described In501 C3	true	DescribedIn501C3
Schedule B Required	false	ScheduleBRequired
Political Activities	false	PoliticalActivities
Lobbying Activities	false	LobbyingActivities
Subject To Proxy Tax	false	SubjectToProxyTax
Donor Advised Funds	false	DonorAdvisedFunds
Conservation Easements	false	ConservationEasements
Collections Of Art	false	CollectionsOfArt
Credit Counseling	false	CreditCounseling
Term Or Permanent Endowments	false	TermOrPermanentEndowments
Report Land Bldg Equip	true	ReportLandBldgEquip
Report Invest Oth Securities	false	ReportInvestOthSecurities
Report Prog Rel Invest	false	ReportProgRelInvest
Report Other Assets	false	ReportOtherAssets
Report Other Liabilities	false	ReportOtherLiabilities
Report Fin48 Footnote	false	ReportFin48Footnote
Independent Audit Financial Stmt	false	IndependentAuditFinancialStmt
Consolidated Audit Financial Stmt	false	ConsolidatedAuditFinancialStmt
School	false	School
Foreign Office	true	ForeignOffice
Foreign Activities	false	ForeignActivities
More Than5000 K To Organizations	false	MoreThan5000KToOrganizations
More Than5000 K To Individuals	false	MoreThan5000KToIndividuals
Professional Fundraising	false	ProfessionalFundraising
Fundraising Activities	false	FundraisingActivities
Gaming	false	Gaming
Hospital	false	Hospital
Grants To Organizations	false	GrantsToOrganizations
Grants To Individuals	false	GrantsToIndividuals
Schedule J Required	false	ScheduleJRequired
Tax Exempt Bonds	false	TaxExemptBonds
Excess Benefit Transaction	false	ExcessBenefitTransaction
Prior Excess Benefit Transaction	false	PriorExcessBenefitTransaction
Loan To Officer Or DQP	false	LoanToOfficerOrDQP
Grant To Related Person	false	GrantToRelatedPerson
Bsnss Rltnshp With Organization	false	BsnssRltnshpWithOrganization
Bsnss Rltnshp Thru Family Member	false	BsnssRltnshpThruFamilyMember
Officer Entity With Bsnss Rltnshp	false	OfficerEntityWithBsnssRltnshp
Deductible Non Cash Contributions	false	DeductibleNonCashContributions
Deductible Contributions Of Art	false	DeductibleContributionsOfArt
Terminated	false	Terminated
Partial Liquidation	false	PartialLiquidation
Disregarded Entity	false	DisregardedEntity
Related Entity	false	RelatedEntity
Related Org Controlled Entity	false	RelatedOrgControlledEntity
Transaction Related Entity	false	TransactionRelatedEntity
Activities Conducted Partnership	false	ActivitiesConductedPartnership
Schedule O Required	true	ScheduleORequired
Info In Schedule O Part V	X	InfoInScheduleOPartV
Number Forms Transmitted With1096	0	NumberFormsTransmittedWith1096
Number W2 G Included	0	NumberW2GIncluded
Compliance With Backup Witholding	true	ComplianceWithBackupWitholding
Number Of Employees	13	NumberOfEmployees
Employment Tax Returns Filed	true	EmploymentTaxReturnsFiled
Unrelated Business Income	false	UnrelatedBusinessIncome
Foreign Financial Account	false	ForeignFinancialAccount
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTrans
Taxable Party Notification	false	TaxablePartyNotification
Non Deductible Contributions	false	NonDeductibleContributions
Quid Pro Quo Contributions	false	QuidProQuoContributions
Form8282 Property Disposed Of	false	Form8282PropertyDisposedOf
Funds To Pay Premiums	false	FundsToPayPremiums
Premiums Paid	false	PremiumsPaid
Excess Business Holdings	false	ExcessBusinessHoldings
Taxable Distributions	false	TaxableDistributions
Distribution To Donor	false	DistributionToDonor
Indoor Tanning Services	false	IndoorTanningServices
Info In Schedule O Part VI	X	InfoInScheduleOPartVI
Nbr Voting Governing Body Members	5	NbrVotingGoverningBodyMembers
Number Independent Voting Members	5	NumberIndependentVotingMembers
Family Or Business Relationship	true	FamilyOrBusinessRelationship
Delegation Of Management Duties	false	DelegationOfManagementDuties
Changes To Organizing Docs	false	ChangesToOrganizingDocs
Material Diversion Or Misuse	false	MaterialDiversionOrMisuse
Members Or Stockholders	false	MembersOrStockholders
Election Of Board Members	false	ElectionOfBoardMembers
Decisions Subject To Approval	false	DecisionsSubjectToApproval
Minutes Of Governing Body	false	MinutesOfGoverningBody
Minutes Of Committees	false	MinutesOfCommittees
Officer Mailing Address	false	OfficerMailingAddress
Local Chapters	false	LocalChapters
Form990 Provided To Governing Body	false	Form990ProvidedToGoverningBody
Conflict Of Interest Policy	false	ConflictOfInterestPolicy
Whistleblower Policy	false	WhistleblowerPolicy
Document Retention Policy	false	DocumentRetentionPolicy
Compensation Process CEO	true	CompensationProcessCEO
Compensation Process Other	false	CompensationProcessOther
Investment In Joint Venture	false	InvestmentInJointVenture
States Where Copy Of Return Is Filed	CO	StatesWhereCopyOfReturnIsFiled
Upon Request	X	UponRequest

The Books Are In Care Of TheBooksAreInCareOf

Field	Value	IRS element (for citing)
Name Person	JOAN T STRAUSS	NamePerson
Telephone Number	3036910808	TelephoneNumber

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	7500 E ARAPAHOE RD 250	AddressLine1
City	ENGLEWOOD	City
State	CO	State
ZIP Code	80112	ZIPCode

Form990 Part VII Section A Form990PartVIISectionA (5 entries)

TitleTitle	Average Hours Per WeekAverageHoursPerWeek	Individual Trustee Or DirectorIndividualTrusteeOrDirector	OfficerOfficer	Key EmployeeKeyEmployee	Highest Compensated EmployeeHighestCompensatedEmployee	Reportable Comp From OrganizationReportableCompFromOrganization	Reportable Comp From Related OrgsReportableCompFromRelatedOrgs	Other CompensationOtherCompensation
JOAN T STRAUSS
Executive Director	40.00	X	X	X	X	144500	0	0
JULIE SEAGRAVES
Director	2.00	X				200	0	0
LOU BLUESTEIN
Director	2.00	X				100	0	0
PEGGY MCKAY
Director	2.00	X				200	0	0
HENRY L STRAUSS
Director	2.00	X				200	0	0

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	145200	TotalReportableCompFromOrg
Number Individuals GT100 K	1	NumberIndividualsGT100K
Formers Listed	false	FormersListed
Total Comp GT150 K	false	TotalCompGT150K
Compensation From Other Sources	false	CompensationFromOtherSources

Program Service Revenue ProgramServiceRevenue

Field	Value	IRS element (for citing)
Description	International Adoption Services	Description
Business Code	624110	BusinessCode
Total Revenue Column	491982	TotalRevenueColumn
Unrelated Business Revenue	22098	UnrelatedBusinessRevenue

Field	Value	IRS element (for citing)
Total Program Service Revenue	491982	TotalProgramServiceRevenue

Total Revenue TotalRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	491982	TotalRevenueColumn
Related Or Exempt Function Income	469884	RelatedOrExemptFunctionIncome
Unrelated Business Revenue	22098	UnrelatedBusinessRevenue

Grants To Domestic Orgs GrantsToDomesticOrgs

Field	Value	IRS element (for citing)
Total	1050	Total
Program Services	1050	ProgramServices

Foreign Grants ForeignGrants

Field	Value	IRS element (for citing)
Total	2500	Total
Program Services	2500	ProgramServices

Comp Current Officers Directors CompCurrentOfficersDirectors

Field	Value	IRS element (for citing)
Total	144500	Total
Program Services	82000	ProgramServices
Management And General	62500	ManagementAndGeneral
Fundraising	0	Fundraising

Other Salaries And Wages OtherSalariesAndWages

Field	Value	IRS element (for citing)
Total	205311	Total
Program Services	141665	ProgramServices
Management And General	63646	ManagementAndGeneral
Fundraising	0	Fundraising

Pension Plan Contributions PensionPlanContributions

Field	Value	IRS element (for citing)
Total	333	Total
Program Services	0	ProgramServices
Management And General	333	ManagementAndGeneral
Fundraising	0	Fundraising

Other Employee Benefits OtherEmployeeBenefits

Field	Value	IRS element (for citing)
Total	11206	Total
Program Services	0	ProgramServices
Management And General	11206	ManagementAndGeneral
Fundraising	0	Fundraising

Payroll Taxes PayrollTaxes

Field	Value	IRS element (for citing)
Total	28054	Total
Program Services	17393	ProgramServices
Management And General	10661	ManagementAndGeneral
Fundraising	0	Fundraising

Fees For Services Accounting FeesForServicesAccounting

Field	Value	IRS element (for citing)
Total	12195	Total
Program Services	0	ProgramServices
Management And General	12195	ManagementAndGeneral
Fundraising	0	Fundraising

Fees For Services Invst Mgmnt Fees FeesForServicesInvstMgmntFees

Field	Value	IRS element (for citing)
Total	3768	Total
Program Services	0	ProgramServices
Management And General	3768	ManagementAndGeneral
Fundraising	0	Fundraising

Advertising Advertising

Field	Value	IRS element (for citing)
Total	35691	Total
Program Services	35691	ProgramServices
Management And General	0	ManagementAndGeneral
Fundraising	0	Fundraising

Office Expenses OfficeExpenses

Field	Value	IRS element (for citing)
Total	10091	Total
Program Services	7350	ProgramServices
Management And General	2741	ManagementAndGeneral
Fundraising	0	Fundraising

Occupancy Occupancy

Field	Value	IRS element (for citing)
Total	33292	Total
Program Services	0	ProgramServices
Management And General	33292	ManagementAndGeneral
Fundraising	0	Fundraising

Travel Travel

Field	Value	IRS element (for citing)
Total	34064	Total
Program Services	34064	ProgramServices
Management And General	0	ManagementAndGeneral
Fundraising	0	Fundraising

Depreciation Depletion DepreciationDepletion

Field	Value	IRS element (for citing)
Total	945	Total
Program Services	0	ProgramServices
Management And General	945	ManagementAndGeneral
Fundraising	0	Fundraising

Other Expenses OtherExpenses (4 entries)

DescriptionDescription	TotalTotal	Program ServicesProgramServices	Management And GeneralManagementAndGeneral
Auto	4598	3600	998
Supplies	7386	5850	1536
Bank Charges	4955	0	4955
Telephone	7812	5850	1962

All Other Expenses AllOtherExpenses

Field	Value	IRS element (for citing)
Total	61329	Total
Program Services	37788	ProgramServices
Management And General	23541	ManagementAndGeneral
Fundraising	0	Fundraising

Total Functional Expenses TotalFunctionalExpenses

Field	Value	IRS element (for citing)
Total	609080	Total
Program Services	374801	ProgramServices
Management And General	234279	ManagementAndGeneral
Fundraising	0	Fundraising

Cash Non Interest Bearing CashNonInterestBearing

Field	Value	IRS element (for citing)
BOY	285386	BOY
EOY	39915	EOY

Savings And Temp Cash Investments SavingsAndTempCashInvestments

Field	Value	IRS element (for citing)
BOY	303240	BOY
EOY	1032	EOY

Field	Value	IRS element (for citing)
Land Buildings Equipment Basis	6080	LandBuildingsEquipmentBasis
Land Bldg Equipment Accum Deprec	3884	LandBldgEquipmentAccumDeprec

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

Field	Value	IRS element (for citing)
BOY	17839	BOY
EOY	2196	EOY

Investments Pub Traded Securities InvestmentsPubTradedSecurities

Field	Value	IRS element (for citing)
BOY	447164	BOY
EOY	868943	EOY

Investments Program Related InvestmentsProgramRelated

Field	Value	IRS element (for citing)
EOY	119	EOY

Other Assets Total OtherAssetsTotal

Field	Value	IRS element (for citing)
BOY	786	BOY
EOY	3701	EOY

Total Assets TotalAssets

Field	Value	IRS element (for citing)
BOY	1054415	BOY
EOY	915906	EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

Field	Value	IRS element (for citing)
BOY	23644	BOY
EOY	2233	EOY

Total Liabilities TotalLiabilities

Field	Value	IRS element (for citing)
BOY	23644	BOY
EOY	2233	EOY

Field	Value	IRS element (for citing)
Do Not Follow SFAS117	X	DoNotFollowSFAS117

Cap Stck Trst Prin Current Funds CapStckTrstPrinCurrentFunds

Field	Value	IRS element (for citing)
BOY	14516	BOY
EOY	14516	EOY

Retained Earnings Endowment Etc RetainedEarningsEndowmentEtc

Field	Value	IRS element (for citing)
BOY	1016255	BOY
EOY	899157	EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	1030771	BOY
EOY	913673	EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	1054415	BOY
EOY	915906	EOY

Field	Value	IRS element (for citing)
Reconcilation Revenue Expenses	-117098	ReconcilationRevenueExpenses
Method Of Accounting Cash	X	MethodOfAccountingCash
Accountant Compile Or Review	true	AccountantCompileOrReview
FS Audited	true	FSAudited
Audit Committee	false	AuditCommittee
Financial Statement Separate	X	FinancialStatementSeparate
Federal Grant Audit Required	false	FederalGrantAuditRequired

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
Publicly Supported Org509a2	X	PubliclySupportedOrg509a2
Public Support Total170	0	PublicSupportTotal170

Gross Investment Income170 GrossInvestmentIncome170

Field	Value	IRS element (for citing)
Total	0	Total

Field	Value	IRS element (for citing)
Public Support Pertcentage170	0	PublicSupportPertcentage170

Gross Receipts From Admissions GrossReceiptsFromAdmissions

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	253422	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	487282	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	887313	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	1057655	CurrentTaxYearMinus1Year
Current Tax Year	469884	CurrentTaxYear
Total	3155556	Total

Gross Receipts From Non UBI GrossReceiptsFromNonUBI

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	102	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	324	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	5342	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	12078	CurrentTaxYearMinus1Year
Total	17846	Total

Total509 Total509

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	253524	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	487606	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	892655	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	1069733	CurrentTaxYearMinus1Year
Current Tax Year	469884	CurrentTaxYear
Total	3173402	Total

Field	Value	IRS element (for citing)
Public Support Total509	3173402	PublicSupportTotal509

Gross Investment Income509 GrossInvestmentIncome509

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	102	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	324	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	1981	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	12078	CurrentTaxYearMinus1Year
Current Tax Year	22098	CurrentTaxYear
Total	36583	Total

Investment Income And UBTI InvestmentIncomeAndUBTI

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	102	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	324	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	1981	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	12078	CurrentTaxYearMinus1Year
Current Tax Year	22098	CurrentTaxYear
Total	36583	Total

Total Support Total TotalSupportTotal

Field	Value	IRS element (for citing)
Total	3209985	Total

Field	Value	IRS element (for citing)
Public Support Percentage509	0.98860	PublicSupportPercentage509
Investment Income Percentage	0.01140	InvestmentIncomePercentage
Thirty Three Percnt Tests CY509	X	ThirtyThreePercntTestsCY509

Schedule D IRS990ScheduleD

Equipment Equipment

Field	Value	IRS element (for citing)
Investment Cost Or Other Basis	6080	InvestmentCostOrOtherBasis
Depreciation	3884	Depreciation
Book Value	2196	BookValue

Field	Value	IRS element (for citing)
Total Of Book Value Land Buildings	2196	TotalOfBookValueLandBuildings

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (11 entries)

IdentifierIdentifier	ExplanationExplanation
Pt III, Line 2	n/a
Pt III, Line 3	n/a
Pt V, Line 3b	n/a
Pt VI, Line 2	n/a
Pt VI, Line 15	Board of directors decides CEO compensation
Pt VI, Line 19	Is available upon request
Pt VI, Line 8a	n/a
Pt VI, Line 8b	n/a
Pt VI, Line 11a	n/a
Form 990EZ, Part I, Line 16	SEE SUPORTING SCHEDULE
Form 990, Part IX, Line 24f	LICENSES AND PERMITS 945. 945. CONTRACT LABOR 4744. 4744. AGENCY FEES 12450. 12450. POSTAGE AND DELIVERY 7214. 6700. 514. ENTERTAINMENT 3250. 3250. ADOPTION COUNSELING CAMP EXPENSES REPAIRS & MAINTENANCE 2911. 2911. CONTRIBUTIONS LEASING EXPENSES 981. 981. CONSULTING 17416. 17416. INSURANCE 7331. 7331. MISCELLANEOUS 277. 277. DUES 3810. 3810.